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1. Annual value determination - Estimating the value of the house property - assessee should be granted vacancy allowance.

2. Nature of income - income from renting a properties in Mall - Income from house property or busniss income - the income from renting a properties in Mall to be taxed as...

3. Rent received by a person not the owner, taxable as house property income – High Court

4. Correct head of income - Characterization of income - rental income as 'business income' or 'income from house property' - there is no doubt that assessee has object of...

5. Income from house property - Vacancy allowance - deemed income / fictitious income - since the assessee has not received rental income from 19.04.2016 to 31.03.2017,...

6. Income from house property - ALV u/s 23(1)(a) - In determining the reasonable rent, several factors have to be taken into consideration, such as, location of the...

7. Determination of Income from house property - Suppression of rental income - We could appreciate the case of the AO, if he has made reference to the rent deed of...

8. Service charges received by the assessee from tenants - Income from house property or business income - service charges received by the company from the tenants is...

9. Income from house property - it is for the assessee to establish that the property was intended to be let and it remained vacant in the absence of it being occupied by a...

10. Computation of Income from House property - the property was let, but was vacant during the year, due to which vacancy, the actual rent received or receivable by the...

11. Income from house property - the unrealized rent cannot be taken to be taxable in the hands of the assessee under the head "income from house property" when it is not...

12. Income from house property - annual letting value of unsold flats - Estimating rental income by the AO for these three flats as income from house property was not...

13. Correct head of income - taxability of rental income - the assessee is owner and thereby receives any income from house property, it should be taxed under the head...

14. Income from house property - ALV of property - amounts received under the maintenance agreement - There are certain services provided by the assessee which are common...

15. Income from leasing the hotel was income from business and not income from house property - AT